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INVENTORY: JURNAL AKUNTANSI

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Published by Universitas PGRI Madiun

ISSN : 25977202 EISSN : 2613912x DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi

Arjuna Subject : -

Articles 129 Documents

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PENGUNGKAPAN CLIMATE CHANGE PADA PERUSAHAAN MANUFAKTUR DI NEGARA ASEAN (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Negara ASEAN 2013-2014) Fahri Ali Ahzar
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Climate change is a form of responsibility disclosure of climate change. This study aims to analyze the company's disclosure of climate changes in manufacturing companies in the ASEAN countries.Population of this study is food and beverage company listed in ASEAN stock exchanges. Samples are food and beverage manufacturing company which publishes financial reports and other information in period 2013-2014. The data analysis of this study is content analysis to identify the climate change disclosure by using the Climate Change Disclosure Index. In addition, this study also employees multiple regresion analysis. The result of analysis shows that media exposure, size of the board of directors, and institutional ownership have significant association with climate change disclosure. In contrast, other variables such as state, company size and board size do nothave significant association with climate change disclosure Keywords: climate change disclosure, country, size of company, the media exposure, the size ofthe board of directors, board size, and institutional ownership

ANALISIS PERBANDINGAN PORTOFOLIO OPTIMAL PADA SAHAM SRI KEHATI DENGAN MENGGUNAKAN MODEL INDEKS TUNGGAL DAN MODEL RANDOM Maya Novitasari; Heidy Paramitha Devi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

The purpose of this study is to provide empirical evidence that the determination of a stock portfolio using a single index model can provide optimal returns compared with the determination of stock portfolio using a random model. The sample in this research is 25 shares joined in SRI-KEHATI selected using purposive sampling. The data analysis technique used the average test for two independent samples (Mann Whitney Test (U Test)). The results showed that the determination of the stock portfolio using a single index model can provide optimal return compared to the determination of stock portfolio using random model.

ANALISIS PENGELOLAAN PIUTANG DAN POTENSI PIUTANG YANG TIDAK TERTAGIH SEBAGAI TINDAK LANJUT KEBIJAKAN PEMBAYARAN KREDIT PADA BIMBINGAN BELAJAR X DI MADIUN Maya Novitasari; Rizka Hardiyanti
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

This study aims to analyze the management of receivables and the potential of uncollectible receivables as a follow-up policy of credit payments on the guidance of learning X in Madiun.Piutang is one type of accounting transactions that take care of consumer billing is owed to a person, a company, or an organization for goods And services that have been given to the consumer. This research uses experimental research method is research that deliberately researcher manipulation to one variable with a certain way so that influence on one or more other variable that measured. In addition, Gay (1981: 207-208) states that experimental research methods are the only research method that can correctly test hypotheses concerning causal relationships (causation). The results of research conducted at the Institute of Tutoring X in Madiun, the researcher concludes that the management of accounts receivable and uncollectible potentials in the institution of learning guidance X in Madiun there has been improvement in the new academic year 2016-2017. So that in the new academic year 2015-2016 is no longer any receivables that are not collectible, but there is still a policy of payment on credit that must be paid every maturity.Keywords : Receivables Management, Unsecured Accounts Receivable Potential and Follow-Up Credit Policy.

PERBANDINGAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH KEBIJAKAN TAX AMNESTY PERIODE I (Study Kasus Pada Bank Persepsi Penerima Dana Uang Tebusan Tax Amnesty Yang Terdaftar di BEI Wahyuni Retno Wulandari; Muhamad Agus Sudrajat
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Mentioned one of the announcements that may affect the price of the securities are governmentrelated announcements, tax amnesty policy is one of the government's policy so it is considered to have an influence on the world of investment in the capital market, therefore this research want to see whether the existence of tax amnesty policy can give abnormal return (AR) and increase volume of stock trading (TVA) on stocks of banks receiving money ransom amnesty tax period I. This research uses event study method. The research data uses secondary data consisting of monthly stock closing price and monthly stock trading volume with 3 months observation period before and 3 months after tax amnesty period I. The market adjusted model is used to calculate the expected return. The hypothesis was tested using paired samples t-test. The samples used are 20 beneficiary taxpayer banks registered on IDX with complete data and normally distributed with one-kolmogorov smirnov test. The results of this study indicate that tax amnesty policy of period I has an effect on abnormal. return and no effect to stock trading volume before and after tax amnesty period I.Keywords: Tax Amnesty, Abnormal Return, Stock Trading Volume

PENGGUNAAN MODEL INDEKS TUNGGAL DALAM MENILAI RESIKO DAN RETURN SAHAM UNTUK PILIHAN BERINVESTASI Anny Widiasmara; Putri Widyasari
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

ABSTRACTThe purpose of this study was to assess the risk and return stock that could be an option to invest by using single index model Compass 100 on the IDX in 2010-2014. This type of research used in this research is descriptive quantitative approach. Samples taken as many as 44 companies of the index Compass 100. The results showed that of the 44 samples selected companies, there were 13 companies that have an optimal return and minimal risk to the proportion of each stock: UNVR of 0.2372039%, ANTM of 0.0057649% , BMTR of 0.14997799%, GGRM of 0.1226567%, MNCN of 0.1571756%, JSMR of 0.2749157%, KLBF of 0.0493033%, CPIN at 98.771899%, CTRA of 0.1009368%, GJTL of 0.0607808%, MEDC of 0.0209188%, KIJA of 0.0253161%, LPKR 0.0231518%. Based on the portfolio has been formed on the calculation of portfolio return of 4.74% and the risk of a portfolio of 0.0019683%.Keywords : Singe Index Model, Optimal Portfolio, Investment Options

FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2014-2016 Eka Susanti; Puji Nurhayati
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social Reporting (ISR). Factors used include company size, profitability, industry type, and as an additional variable that is sharia securities. The measurement of Islamic Social Reporting (ISR) is based on the category of Islamic reporting to measure the Index ISR viewed from the company's annual report. The population in this study are all companies listed in Indonesia Sharia Shares Index (ISSI) in 2014-2016. Sampling method used in this research is purposive sampling method. The total sample used in this study as many as 10 companies. Data analysis was done by classical assumption test and hypothesis testing by multiple regression method. The results of this study indicate that the company size factor, Profitability No significant positive effect on ISR in Indonesia. While the type of industry, Securities have a significant effect on ISR in Indonesia.Keyword : Islamic Social Reporting, List of Sharia Securities, ISR Index and company’scharacteristic

PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR PERTANIAN SUBSEKTOR PERKEBUNAN DI BEI) Heny Sidanti; Vivi Cornaylis
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

This study aims to provide empirical evidence about the effect of tax aggressiveness on corporate value with profitability as a moderating variable (empirical study of manufacturing companies in the agricultural sector of the estate sub-sector in BEI). The type of research used in this study is quantitative research. Population in this research is manufacturing company of agricultural sub-sector of plantation at BEI 2012-2016. There are 7 sample in this research which were taken by using purposive sampling methode. Data analysis used were descriptive statistic, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 17.0. partial test results (t test), tax aggressiveness doesn’t affect on corporate value. While the results of the moderation t test, profitability can’t moderate the influence of tax aggressiveness on corporate value.

ANALISIS PENGAMBILAN KEPUTUSAN INVESTASIUNTUK MERAIH PROFIT KONSISTEN PADA PASAR UANG ONLINE Prasetya Tri Mahendra
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

The continued development of information technology to encourage various parties to compete in fulfilling the needs of both physical and non-physical. Market as the fulfillment of human needs from the first until now always been growing rapidly, ranging from market goods, services market, the labor market to the capital market and money market. Exchange or money market is still very dominate the world market, as technological developments for today's financial markets can be done with the online system, plus the application of the concept of sharia / non usury / interest for the non-Muslim perpetrators of the majority in Indonesia. Corresponding description of the background in front of which has been delivered, we can formulate the problem of this research, namely: How good decision making in investment to get a consistent profit on the internet online money market trading? By using both Technical Analysis / mathematical analysis and supported by fundamentals, then investing in a money market alternative benefit / profit in addition to the public revenue. Besides, the application of the business need for mentors, to provide training online currency trading. Because they factor of trading psychology and money management is also a major thing for critical success trading these currencies online.Keyword : Investment, consistent profit, online money market trading

PENGARUH FED RATE, HARGA MINYAK DUNIA, BI RATE, INFLASI DAN KURS RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE TAHUN 2011-2017 Citra Puspa Mawarni; Anny Widiasmara
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

The purpose of this study is to analyze the effect of FED Rate, World Oil Price, BI Rate, Inflation and Rupiah Rate to Indonesia Sharia Stock Index (ISSI) Period 2011-2017. The population of this study are Indonesian Sharia Stock Index, FED Rate, World Oil Price, BI Rate, Inflation and Rupiah Exchange Rate in 2011-2017. Determination of the sample using the census method by taking the entire population. This study uses secondary data, time series with the amount of data as much as 72 periods. Data analysis in this study used multiple linear regression analysis, t test statistic, F statistical test, and coefficient of determination test (R2) with the help of computerprogram SPSS version 17. The result of this analysis shows that the variable of the Rupiah Exchange Rate has a significant negative effect to the Indonesian Sharia Stock Index. However, the variable FED Rate, World Oil Price, BI Rate, and Inflation did not have a significant effect on Indonesian Sharia Stock Index.Keyword : Indonesia Sharia Stock Index, FED Rate, World Oil Price, BI Rate, Inflation, Rupiah Exchange Rate

PENGARUH KONVERGENSI IFRS DAN KEPEMILIKAN ASING TERHADAP TIMELY LOSS RECOGNITION Liliek Nur Sulistiyowati; Robby Sandhi Dessyarti; Adi Gunanto
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

This research is intended to analyzeinfluence of convergence of International Financial Reporting Standard (IFRS) and foreign ownership to Timely Loss Recognition (TLR) at trade and service company listed in Bursa Efek Indonesia (BEI). This research comparing between before and after the IFRS convergence of the level loss recognition and see whether there is an increase in therecognition of a loss on time with the presence of foreign ownership within the company.Researchers used four control variables, namely firm size, profitability, leverage, and audit quality. TLR is measured by the ratio of Large Negative Net Income.This research used purposive sampling method at companies listed on BEI from 2014 until 2016, there are13 samples and tested by using linear regression.The results of this research indicate thatthere was an influence between IFRS convergence and foreign ownership of TLR. Control variable, leverage variable and audit quality indicatesignificant influence. This research has once again indicatethat the application of IFRS has an impact on improving the quality of accounting information and the demand for timely recognition of losses in less than stackholder financial statements.

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Contact Name HEIDY PARAMITHA DEVI, S.Pd., M.Si.

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Contact Name
HEIDY PARAMITHA DEVI, S.Pd., M.Si.

Contact Email
heidy@unipma.ac.id

Phone
-

Journal Mail Official
heidy@unipma.ac.id

Editorial Address
-

Location
Kota madiun,

Jawa timur

INDONESIA